Overview

The FiiO M27 is a flagship digital audio player built on desktop-class architecture, running dual ES9039SPRO DAC chips with each handling the left and right channels independently. It drives 3.5mm, 6.35mm, and 4.4mm balanced headphone outputs, reaching up to 5000mW into 32Ω balanced in ultra high gain mode, and also offers optical and RCA coaxial digital outputs. A 5.99-inch fully laminated 1080x2160 screen with fifth-generation Corning Gorilla Glass protection runs the interface, and Bluetooth 5.4 receives audio over SBC, AAC, aptX, aptX Lossless, aptX HD, aptX Adaptive, and LDAC. Storage runs 256GB internal with 8GB of RAM, plus two microSD card slots supporting up to 4TB combined. Local playback and USB audio both support up to 768kHz/32bit and native DSD512. The 9200mAh battery is removable and swappable, with fast charging up to 35W over QC3.0, QC4.0, PD2.0, or PD3.0. It measures about 157.4 x 85.1 x 28mm and comes in an aluminum alloy finish at 556g or a titanium alloy finish at 630g.

Simcoe Audio Video Insight

The M27 is built more like a desktop DAC/amp than a typical portable player — dual ES9039SPRO DACs, up to 5000mW of balanced output, and a removable battery put it in a different class from FiiO's other digital audio players.

• Dual ES9039SPRO DACs with up to 5000mW balanced output
• 5.99-inch screen with Gorilla Glass protection
• Removable, swappable 9200mAh battery

Best for the FiiO M27: match your gain mode to your headphones' sensitivity before raising the volume, since ultra high gain mode's power output is well beyond what most headphones need.

More Details

Why It Wins

• Dual ES9039SPRO DACs: An 8-channel flagship configuration with independent left/right processing.
• Up to 5000mW Balanced Output: Enough power for demanding planar and full-size headphones, not just IEMs.
• Removable 9200mAh Battery: A swappable design uncommon among flagship digital audio players.

What Makes It Different

Most digital audio players, even flagship ones, use a sealed internal battery and rely entirely on headphone-level output. The M27 pairs desktop-class power with three headphone jack types, digital optical and coaxial outputs, and a removable battery, closing the gap between a portable player and a home DAC/amp.

Technical Highlights

• Two microSD Slots: Support up to 4TB combined, on top of 256GB of internal storage.
• 35W Fast Charging: Supports QC3.0, QC4.0, PD2.0, and PD3.0 charging protocols.
• Optical and Coaxial Outputs: Lets the M27 feed an external DAC or receiver digitally.

Buyers Guide

Who This Is For

• The Demanding Headphone Owner: Runs full-size planar or high-impedance headphones that need real power.
• The Reference Listener: Wants flagship-level DAC and amplification in a portable form.
• The Long-Session User: Values a swappable battery for extended listening away from a charger.

Ideal Use Case

• Desktop and Portable Listening: Using it at a desk with full-size headphones or on the move with IEMs.
• Digital Transport: Feeding an external DAC or receiver over optical or coaxial output.
• Wireless Receiving: Streaming from a phone or laptop over Bluetooth LDAC or aptX Lossless.

What To Pair It With

• Full-Size Planar or High-Impedance Headphones: To make use of its balanced power headroom.
• microSD Cards: To expand past the 256GB internal storage using its two card slots.
• An External DAC or Receiver: Connected via optical or coaxial output as a digital transport.

Alternative Options

If you'd rather have R2R resistor-ladder DACs in a smaller, lighter body, FiiO's M33 R2R covers high-resolution portable playback at a lower price point.